ARTICLE 6. Jeopardy Assessments

Article 6 added by Stats. 1974, Ch. 54.

§§ 11351–11354 · 4 sections

• § 11351 If at any time after the lien date the board believes that the collection of all or part of the tax imposed by this part will be jeopardized by delay, it shall…
• § 11352 The notice of assessment shall be inscribed “jeopardy assessment” and shall be served upon the assessee in the manner prescribed in Section 11312. It shall…
• § 11353 The person against whom a jeopardy assessment is made may file a petition for reassessment with the board within 10 days of service upon him of the notice of…
• § 11354 A jeopardy assessment is delinquent at the time it becomes final, and if unpaid at this time, a penalty of 10 percent of the tax shall be added thereto, plus…